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2 results for “condonation of delay”+ Section 80A(1)clear

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Mumbai26Delhi19Pune14Cochin13Jaipur10Visakhapatnam8Chennai8Hyderabad8Lucknow6Ahmedabad6Bangalore5Indore5Guwahati5Kolkata3Jabalpur2Surat2SC1Nagpur1Rajkot1

Key Topics

Section 80P10Section 1488Section 1474Section 2502Section 143(2)2Deduction2TDS2Disallowance2Addition to Income

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 149/JAB/2025[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P

condoning the delay in filing of appeals, we have already held that due its unfamiliarity with the Faceless Assessment Scheme and information technology matters, the assessee was handicapped in filing the appeal on time. Therefore, in view of the same, it is also apparent that it was handicapped in representing its matters before the lower authorities on this account

2
Limitation/Time-bar2

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 151/JAB/2025[2015-16]Status: DisposedITAT Jabalpur28 Aug 2025AY 2015-16

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P

condoning the delay in filing of appeals, we have already held that due its unfamiliarity with the Faceless Assessment Scheme and information technology matters, the assessee was handicapped in filing the appeal on time. Therefore, in view of the same, it is also apparent that it was handicapped in representing its matters before the lower authorities on this account